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IN RE ESTATE OF VOSS

No. 45241.

55 Ill.2d 313 (1973)

303 N.E.2d 9

In re ESTATE OF ANDREW VOSS. — (The People of the State of Illinois, Appellee, v. First National Bank of Rock Island, Appellant.)

Supreme Court of Illinois.

Rehearing denied September 27, 1973.

Attorney(s) appearing for the Case

GARDNER, CARTON, DOUGLAS, CHILGREN & WARD, of Chicago, and KATZ, McANDREWS, DURKEE & TELLEEN, of Rock Island (JOSEPH P. CARR, JAMES J. McCLURE, JR., ELLIOT M. SCHNITZER, LOREN E. JUHL and R. EDEN MARTIN, of counsel), for appellant.

WILLIAM J. SCOTT, Attorney General, of Chicago (JOSEPH R. ROSBOROUGH, THOMAS J. DAVIS and JOSEPH O. ROBINELLI, Assistant Attorneys General, of counsel), for appellee.

SIDLEY & AUSTIN, of Chicago, for The Corporate Fiduciaries Association, amicus curiae.

Appellate court reversed; circuit court affirmed.

MR. JUSTICE RYAN delivered the opinion of the court:

This is an allowed petition for leave to appeal by the State from a judgment of the Appellate Court for the Third District, which reversed a judgment of the circuit court of Rock Island County, fixing the value of United States Treasury bonds for Illinois inheritance tax purposes.

Andrew Voss died September 8, 1968, owning, among other assets, United...

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